Michigan

Jupiter Land Management LLC Petitioner Vs. Township Of Metamora Respondent

Petitioner: Jupiter Land Management LLC
Respondent: Township Of Metamora

Case overview

Docket number: 26-001115-TT
Status: Ready Sched Prehearing Date Certain
CaseType: ET Property
Division: ET
County: Lapeer
Judge: No judge assigned

Docket history

Line #	Subject	Filer	Line Ref	Enter Date/Post Mark	Fee	Related Item
6	Prehearing General Call	Not recorded	Not recorded	10/16/2026	Not recorded	Download
5	Answer was received	RESP	Not recorded	09/03/2026	Not recorded	Download
4	Proof of service of petition was received.	PET	Not recorded	08/06/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
3	Petition has been verified	PET	1	07/21/2026	Not recorded	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download
2	Notice of Docket Number ET	Not recorded	Not recorded	07/21/2026	Not recorded	Download
1	A petition was received.	PET	Not recorded	05/19/2026	$400.00	Download
Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Not recorded	Download

Documents

Prehearing_General_Call.2026-10-16_13-22-19.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

NOTICE OF SEPTEMBER 16- 30, 2027 PREHEARING GENERAL CALL AND

ORDER OF PROCEDURE

Jupiter Land Management LLC,

Petitioner,

Township Of Metamora,

Respondent.

MTT Docket No. 26-001115

Please be advised that 26-001115 has been placed on a two-week Prehearing General

Call commencing September 16, 2027. Unless ordered otherwise, parties will be

notified at least 28 days before they are scheduled to appear. Scheduling will not

necessarily occur in the order in which the cases are listed below.

Parties are required to submit a valuation disclosure or written notification that no

valuation disclosure is required by the dates indicated herein. A “valuation disclosure”

is defined as documentary or other tangible evidence in a property tax proceeding that a

party relies upon in support of the party’s contention as to the true cash value of the

subject property or any portion thereof and contains the party’s value conclusion and

data, valuation methodology, analysis or reasoning. See TTR 203 and TTR 241.

Users who file documents with the Tribunal are advised that filed documents are

public records and will appear for public viewing on the Tribunal’s Tax Docket

Lookup. If a user wishes to file a document for consideration by the Tribunal and

prevent its publication on the Tax Docket Lookup, the user MUST file a Motion for

Protective Order under MCR 2.302(C)(8). If a Protective Order is issued, documents

covered by the order will not be published. Documents filed prior to the issuance of a

Protective Order will be published.

In accordance with MCR 1.109(D)(9) and TTR 209, the responsibility for excluding or

redacting personal identifying information (PII) from all documents filed with or offered to

the Tribunal rests solely with the parties and their attorneys. The Tribunal is not

responsible for or required to review, redact, or screen documents at the time of filing

for PII whether filed electronically or on paper. A party, representative, or interested

person (i.e. third party not part of an appeal) may request that the Tribunal redact PII

contained in a previously filed document by submitting a Request for Redactions. The

Request for Redactions form is available on the Entire Tribunal and Small Claims pages

of the Tribunal’s website.

Please refer to the Tribunal’s FAQs and Glossary of Terms pages on the Tribunal’s

website for more information.

Page 2

MTT Docket No. 26-001115

Page 2 of 3

IT IS ORDERED that the parties shall:

a. If no valuation disclosure is required, notify the Tribunal and the opposing parties

in writing within 21 days of entry of this order that no valuation disclosure is being

filed. The notice shall indicate the reason or reasons why no valuation disclosure

is required (i.e., exemption claim, etc.).

b. If a valuation disclosure is required, file and exchange their valuation disclosures

by May 20, 2027. Valuation disclosures will not be admitted into evidence unless

disclosed and furnished in accordance with this order (even though admissible)

except upon a finding of good cause by the Tribunal.

IT IS FURTHER ORDERED that the parties shall file and exchange their Prehearing

Statements by May 20, 2027. Witnesses, with the exception of rebuttal witnesses, will

not be allowed to testify unless disclosed in the Prehearing Statement and the

Prehearing Statement is furnished in accordance with this order except upon a finding

of good cause by the Tribunal. Failure to file the Prehearing Statement may result in

holding a party or parties in default. See TTR 237.

IT IS FURTHER ORDERED that “Pre-Valuation Disclosure” discovery is CLOSED on

May 20, 2027, which means all discovery has been requested, all Motions to Compel

have been filed, and all requested or ordered discovery has been exchanged by that

date. Discovery relative to the valuation disclosure prepared for purposes of litigating

this case or the valuation expert that prepared that valuation disclosure is not permitted

during “Pre-Valuation Disclosure” discovery.

IT IS FURTHER ORDERED that “Post-Valuation Disclosure” discovery is CLOSED on

September 16, 2027, which means all discovery has been requested, all Motions to

Compel have been filed, and all requested or ordered discovery has been exchanged

by that date. “Post-Valuation Disclosure” discovery is limited to the opposing party’s

valuation disclosure, the opposing party’s valuation expert, and the witnesses identified

on the opposing party’s Prehearing Statement.

IT IS FURTHER ORDERED that if this case is not scheduled for a date certain

prehearing conference during the time frame indicated it may be scheduled for a date

certain prehearing conference at any time subsequent to the completion date for this

Prehearing General Call. Parties will, however, be notified in writing approximately one

week before they are scheduled to appear.

By:_____________________________________

Patricia L. Halm, Tribunal Chair

Entered: October 16, 2026

Page 3

MTT Docket No. 26-001115

Page 3 of 3

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provide by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N GRAND RIVER AVE, LANSING, MI 48906

NOTICE OF SEPTEMBER 16- 30, 2027 PREHEARING GENERAL CALL AND

Page 5

MTT

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Page 1

RECEIVED 

Metamora Township Assessor 

730 W. Dryden Rd. 

SEP 09 2026 

Metamora, MI 48455 

MIC 

(810) 678-3828 

Fax (810) 678-3209 

HIGAN TAX TRIBUNAL 

Michigan Tax Tribunal-Entire Tribunal Division 

September 1, 2026 

PO Box 30232 

Lansing, MI 

48909 

Docket # 26-001115 

Re: Jupiter Land Management LLC v. Township of Metamora 

Enclosed please find the Respondent’s Answer to Petition submitted by the Township of Metamora 

regarding this appeal. 

Service by first class mail has been made upon the Petitioner on this date to the address of record. 

Kaili E Ropp 

Metamora Township Deputy Assessor

Page 2

STATE 

OF MICHIGAN 

MICHIGAN 

TAX TRIBUNAL 

Jupiter 

Land Management 

LLC 

PETITIONER, 

-V- 

MTT 

Docket No.26-001115 

METAMORA TOWNSHIP, 

Parcels 

#44-015-029-002-10 

RESPONDENT. 

ANSWER 

TO 

PETITION 

NOW COMES Respondent, 

Metamora Township, 

by 

and through 

its 

deputy assessor, 

Thomas 

Schlichting, 

and 

in 

response 

to 

the 

PETITION 

in 

this 

cause, 

sets 

forth 

to 

this Honorable 

Tribunal 

as 

follows: 

1. 

Respondent 

admits 

the allegations 

contained 

in paragraph 

no. 

1. 

2. 

Respondent 

admits 

the allegations 

contained 

in paragraph 

no. 

2. 

3. 

Respondent 

admits 

the allegations contained 

in paragraph 

no. 

3. 

4. 

Respondent 

admits 

in part 

the allegations 

contained 

in paragraph 

no. 

4. 

The March 

Board 

of Review 

on 

appeal 

changed the 

subject parcel 

2026 classification 

from Residential 

to Agricultural. 

Petitioner's 

belief 

that 

the parcel 

“was 

designed 

to 

be 

used 

for 

industrial 

purposes” 

has 

no basis 

in 

fact. 

The 

prior owner 

intended 

the property 

as 

a 

cemetery, 

which 

was 

never developed, 

and 

the property 

has 

never 

been 

zoned 

for commercial 

or 

industrial 

use. 

5. 

Respondent 

admits 

in part 

the allegations 

contained 

in paragraph 

no. 

5. 

Petitioner 

has 

stated 

a dispute 

relative 

to 

the value 

of 

the 

property.

Page 3

7. 

Respondent denies 

the allegations 

contained 

in paragraph 

no. 

7. 

AFFIRMATIVE 

DEFENSE 

Respondent 

states, 

without 

limitation, 

the 

following defenses: 

1) 

The petitioner's 

December 

2025 purchase 

of 

the property 

for 

$1.35 million 

supports 

a 

true 

cash value much 

higher 

than 

the 

$809,000 

reflected 

in 

the 

assessment. 

2) The 

assessments 

approved 

by 

the March 

Board 

of Review reflect 

a 

very conservative estimation 

of market 

value. 

3)For 

2026 

the taxable 

value 

was properly uncapped the 

year after 

sale 

to equal 

the assessed value. 

There 

were 

no reported 

or 

calculated additions 

or 

losses 

from 

the 

prior 

year. 

4)Petitioner submitted 

a division plan and received approval 

for 

residential divisions 

on 

the property during 

2026. 

The MDOT 

approvals 

of driveways 

for 

these divisions 

support 

the 

value 

reflected 

in 

the 

2025 purchase 

of 

the property. 

The assessment 

included very 

little allowance 

for possible driveway approvals. 

WHEREFORE, 

Respondent 

prays 

that 

this 

Honorable Tribunal 

determine 

the 

fair market 

value 

of 

the 

subject property, 

increase 

the 

assessed 

and taxable values 

from those approved 

by 

the March Board 

of 

Review 

and 

award Respondent 

costs, 

attorney 

fees 

and 

any other relief 

that 

this 

Honorable Tribunal 

may deem appropriate. 

Sti 

Thomas 

E. 

Schlichting 

Metamora Township 

DATE: 

August 

20, 

2026

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

JUPITER LAND MANAGEMENT LLC 

, 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No.26-001115 

TOWNSHIP OF METAMORA 

| 

Respondent(s) 

PROOF OF SERVICE 

KAILI E ROPP 

states that on 09/01/2026 

he/she 

[Name of person serving/mailing petition] 

[date of service] 

served a copy of the ANSWER TO PETITION 

relative to the above-captioned matter upon: 

[Provide name and address of the party/people being served] 

AARON M FALES 

330 HAMILTON ROW, STE 350 

BIRMINGHAM, MI 48009 

Pod 

& 

[Signature of person’who is serving/mailing copy] 

KAILI E ROPP 

[Print/type name of person serving/mailing copy]

Page 5

730 W. Dryden Road 

ES 

4 

Metamora, MI 48455 

Metamora Township 

= 

3 

[8] 

i) 

in 

& 

¢ 

US POSTAGE PITNEY BOWES 

Gr = E—" S— 

er 

£5 

zpos 

§ 000.780 

¢ 

0006049252 

SEP 

01 2026 

FIRST- css ps 

vav1 

¥ 

07 go dis 

| 

PsAlgosy 

Inte giyglytyegeed pp lbsabbgg 0a 

goer fog J]

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Metamora POS.pdfRead complete document text →

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Page 1

STATE OF MICHIGAN 

MICHIGAN TAX TRIBUNAL 

JUPITER LAND MANAGEMENT LLC, 

Petitioner, 

2 

MTT Docket # 26-001115 

TOWNSHIP OF METAMORA, 

Respondent. 

PROOF OF SERVICE 

STATE OF MICHIGAN 

) 

} ss. 

COUNTY OF OAKLAND) 

Aaron M. Fales, being duly sworn, deposes and says that on August bo 

2026 he served a copy 

of Petitioner's Petition on the parties named on the attached list. 

— 

Aaron M. Fales

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

MARLON I. BROWN, DPA

GOVERNOR

LANSING

DIRECTOR

Jupiter Land Management LLC,

Petitioner,

MICHIGAN TAX TRIBUNAL

MTT Docket No.: 26-001115

Township Of Metamora,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that an Entire Tribunal petition has been filed and the above-noted

docket number has been assigned to that petition. This docket number shall be noted

on the petition and the petition shall be served within 45 days of the issuance of

this notice, as required by TTR 227 and MCL 205.735a, even if the petition was served

when filed. A proof of service shall also be filed with the Tribunal within 45 days of the

issuance of this notice evidencing the service of the petition.

If you submitted a proof of service with the petition, you must still serve the petition and

file a second proof of service including the docket number, pursuant to this notice.

Failure to serve the petition and file a proof of service within 45 days of the issuance of

the notice may result in the dismissal of this case.

Under TTR 235(1), “[tthe respondent shall file an answer or responsive motion within 28

days after the date of service of the petition with noted docket number.” Failure to do so

will result in Respondent being placed in default.

The docket number also needs to be noted on all other documents submitted in this

case. Further, the assignment of the docket number does not mean that the Tribunal

has authority over the petition or that the petition complies with statutory requirements

or the Tribunal’s rules.

By: Tribunal Clerk

Entered: July 21, 2026

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the

parties or their attorneys or authorized representatives,

if any, utilizing either the mailing

Page 3

BY CERTIFIED UNITED STATES MAIL, RETURN RECEIPT REQUESTED: 

Metamora Assessor 

730 W. Dryden Road 

Metamora, Michigan 48455 

Metamora Clerk 

730 W. Dryden Road 

Metamora, Michigan 48455 

AND BY FIRST CLASS UNITED STATES MAIL: 

Lapeer County Equalization 

255 Clay St. 

Lapeer, MI 48446 

Lapeer County Clerk 

255 Clay St. 

Lapeer, MI 48446 

Lapeer Public Schools 

Secretary of the School Board 

250 2ND ST 

LAPEER, MI 48446 

State Treasurer 

Michigan Department of Treasury 

Treasury Building 

430 W. Allegan St. 

Lansing, MI 48922

Page 4

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

JUPITER LAND MANAGEMENT, LLC, 

Petitioner, 

MTT Docket #26- 001115 

Vs. 

Parcel No. 015-029-002-10 

METAMORA TOWNSHIP, 

Respondent. 

/ 

PETITION 

JUPITER LAND MANAGEMENT, LLC ("Petitioner"), through their attorneys, 

Law Office of Aaron M. Fales, P.C., says: 

1. 

Petitioner's principal office address is PO Box 480485, New Haven, MI 

48048. 

Petitioner 

is a party 

in interest with respect to property taxes on real 

property tax parcel no. 015-029-002-10 ("Petitioner's Property"), at § Lapeer Rd., 

Metamora, Mi 48371. 

2. 

Respondent, Metamora Township assesses and collects property 

taxes on Petitioner's Property. 

3. 

In 2026, Respondent determined the taxable value of Petitioner's 

Property to be $404,500 and assessed Petitioner's Property at $404,500 resulting in 

a state equalized value of the same amount based on the tenative equalization

Page 5

4. 

Petitioner's 

Property 

is 

classified 

as 

Agricultural 

Real 

Property. 

Petitioner's Property 

is Agricultural property. 

Petitioner believes that Petitioner's 

Property was designed fo be used for industrial purposes. 

5. 

This matter involves issues relating to: {a) valuation, (b} assessment, 

(c) taxable value, and {d) uniformity. 

6. 

At this time, Petitioner believes, as 

if relates fo taxable value, that 

there is a dispute relative to the value of a loss. 

7. 

The 2026 assessment, including state equalized value and taxable 

value, 

imposed 

on 

Petitioner's 

Property, 

and 

the 

taxes 

fo 

be 

levied 

and 

collected thereon, are invalid and unlawful and operate as a fraud upon the 

taxpayer for the reasons that: 

(a) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

(b) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable value, are af higher percentages of frue cash value than permissible 

under the Michigan Constitution and applicable statutes; 

(c} 

The 

assessment, 

including 

taxable 

value 

and/or 

state 

equalized value, are based upon an erroneous determination of the true cash

Page 6

(d) 

The 

assessment, 

including 

state 

equalized 

value 

and/or 

taxable 

value, 

and 

the 

mode 

of 

assessment 

adopted 

by 

Respondent, 

discriminate against Petitioner and deny Petitioner 

its constitutional rights 

fo 

uniformity, equal protection and due process of law. 

WHEREFORE, 

Petitioner requests 

that 

the 

Tax Tribunal 

enter an Order 

reducing 

the 

2026 

taxable 

value 

of 

Petitioner's 

Property 

from 

$404,500 

fo 

$200,000, 

and 

reducing 

the 

2025 

assessed 

and 

state 

equalized 

values 

of 

Petitioner's Property from $404,500 to $200,000, and requiring Respondent fo pay 

Petitioner the refunds attributable fo such reductions, plus interest and costs. 

Respectfully submitted, 

LAW OFFICE OF AARON M. FALES, P.C. 

Attorney for Petitioner 

oy Lf 

Aaron M. Fales (P72864) 

330 Hamilton Row, Ste. 350 

Birmingham, MI 48009 

(248) 767-9840 

Dated: May 19, 2026

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

MICHIGAN TAX TRIBUNAL

Docket Number: 26-001115

Is this case currently pending in the Small Claims Division? No

Party Filing Document 

Petitioner

Files

Document Type: Proof of Service: Petition

Attachment File Name: Metamora POS

Fee Information

Filing Fee: $ 0.00

Payment Information

Payment: $ 0.00

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Page 1

STATE OF MICHIGAN 

MICHIGAN ADMINISTRATIVE HEARINGS SYSTEM 

MICHIGAN TAX TRIBUNAL 

JUPITER LAND MANAGEMENT, LLC, 

Petitioner, 

vs. 

METAMORA TOWNSHIP, 

Respondent. 

/

 

 

 

MTT Docket #26- 

Parcel No. 015-029-002-10 

 

PETITION 

 

 

JUPITER LAND MANAGEMENT, LLC (“Petitioner”), through their attorneys, 

Law Office of Aaron M. Fales, P.C., says: 

 

1. 

Petitioner's principal office address is PO Box 480485, New Haven, MI 

48048. Petitioner is a party in interest with respect to property taxes on real 

property tax parcel no. 015-029-002-10 ("Petitioner's Property"), at S Lapeer Rd., 

Metamora, MI 48371. 

 

2. 

Respondent, Metamora Township assesses and collects property 

taxes on Petitioner's Property. 

 

3. 

 In 2026, Respondent determined the taxable value of Petitioner's 

Property to be $404,500 and assessed Petitioner's Property at $404,500 resulting in 

a state equalized value of the same amount based on the tenative equalization 

factor.

Page 2

4. 

Petitioner's Property is classified as Agricultural Real Property. 

Petitioner's Property is Agricultural property. Petitioner believes that Petitioner's 

Property was designed to be used for Industrial purposes. 

 

5. 

This matter involves issues relating to: (a) valuation, (b) assessment, 

(c) taxable value, and (d) uniformity. 

 

6. 

At this time, Petitioner believes, as it relates to taxable value, that 

there is a dispute relative to the value of a loss. 

 

7. 

The 2026 assessment, including state equalized value and taxable 

value, imposed on Petitioner's Property, and the taxes to be levied and 

collected thereon, are invalid and unlawful and operate as a fraud upon the 

taxpayer for the reasons that: 

 

 

(a) 

The assessment, including state equalized value and/or 

taxable value, exceeds the amount permitted by the Michigan Constitution and 

applicable statutes; 

 

 

(b) 

The assessment, including state equalized value and/or 

taxable value, are at higher percentages of true cash value than permissible 

under the Michigan Constitution and applicable statutes; 

 

 

(c) 

The assessment, including taxable value and/or state 

equalized value, are based upon an erroneous determination of the true cash 

value of that portion of Petitioner's Property that is taxable under Michigan law, 

and are based upon the application of wrong principles; and,

Page 3

(d) 

The assessment, including state equalized value and/or 

taxable value, and the mode of assessment adopted by Respondent, 

discriminate against Petitioner and deny Petitioner its constitutional rights to 

uniformity, equal protection and due process of law. 

 

WHEREFORE, Petitioner requests that the Tax Tribunal enter an Order 

reducing the 2026 taxable value of Petitioner's Property from $404,500 to 

$200,000, and reducing the 2025 assessed and state equalized values of 

Petitioner's Property from $404,500 to $200,000, and requiring Respondent to pay 

Petitioner the refunds attributable to such reductions, plus interest and costs. 

 

 

 

 

 

 

 

 

 

 

 

 

 

Dated: May 19, 2026 

Respectfully submitted, 

 

LAW OFFICE OF AARON M. FALES, P.C. 

Attorney for Petitioner 

 

 

 

By: _________________________ 

 

Aaron M. Fales (P72864) 

 330 Hamilton Row, Ste. 350 

 Birmingham, MI 48009 

 (248) 767-9840

Page 4

Metamora Township Assessing Department 

730 W Dryden Rd, Metamora, Ml 48455 

JUPITER LAND MANAGEMENT 

48991 JEFFERSON AVE 

CHESTERFIELD, MI 48047 

March 17, 2026 

Dear Property Owner, 

Included with this letter is a copy of the decision made by the March Board of 

Review regarding your petition. 

If you disagree with the decision, you may appeal to the Michigan Tax Tribunal by 

filing a petition to PO Box 30232, Lansing, MI 48909. Commercial Real and 

Personal, Industrial Real and Personal, Developmental Real, and Utility Personal 

Property may be appealed by May 31. Agricultural Real and Personal, Residential 

Real, and Timber-Cutover Real Property may be appealed by July 31. The petition 

must be filed on a Michigan Tax Tribunal form or a form approved by the Michigan 

Tax Tribunal. Michigan Tax Tribunal forms are available at 

www.michigan.gov/taxtrib. 

Thank You, 

Kaili Ropp, Deputy Assessor 

Metamora Township 

deputyasr@Metamoratownship.com 

Tuesday/Thursday 9am-3pm 

P: 810.678.2237 

F: 810.678.3209 

=] 

Metamora Township

Page 6

Michigan Department of Treasury

618 (Rev, 12-25)

Petition to Board of Review

L-4035

This form is issued under the authority of P.A. 206 of 1893, as amended. Filing is voluntary; however, you may not appeal to the Michigan Tax Tribunal unless you first protest

to the Board of Review, except when the properly is classified as commercial real, industrial real, or developmental real. You may not appeal property classification to the State

Tax Commission unless you first protest to the Board of Review.

TO BE COMPLETED BY OWNER OR OWNER’S AGENT

Owner's Name {Please Print or Type)

Petitioner's Name (If Gther than Owner. Please Print or Type)

Jupiter Land Management LLC

Township or City

County

Year of Appeal

Metamora

Lapeer

2026

The undersigned protests the assessed value and/or the tentative taxable value and/or the property classification and/or the qualified

agricultural property exemption of the following described property:

Property Identified {Parcel code required. Property address and legal description optional.)

015-029-002-10

Protested item:

Assessed Value SZ Fertative

0 Taxable Status

Classification SE qualified Agricultural

Taxable Value

(exemption)

Property Exemption

1, PROTEST OF ASSESSMENT

Complete this section for a protest of assessed value, including assessed value changes associated with exempt status and denied or late filed

personal property forms.

Assessed Value

Owner's Estimate of True Cash Value (Market Value)

$404,500

$400,000

2. PROTES

Complete this section for a protest of Taxable Value.

Reason:

Value of Losses

1 Value of Additions

Poverty Exemption

1 Uncapping %

3. PROTEST

Complete this section for a request to

Page 7

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Entire Tribunal Case Information Sheet - Petitioner

MTT DOCKET NO. 

 

Section 1: Petitioner’s Contact Information

Filer type: 

Organization 

Local Unit of Government

First Name

M.I.

Last Name/Company Name

Jupiter Land Management LLC

Home Address (No., Street, P.O. Box or Rural Route)

PO Box 480485

City or Town

New Haven

State

Michigan

ZIP Code

48048

Telephone Number

2487679840

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

afaleslaw@gmail.com

 

 

Section 2: Attorney/Authorized Representative’s Contact Information

First Name

Aaron

M.I.

Last Name

Fales

Firm Name (if any)

Law Office of Aaron M Fales, P.C.

Address (No., Street, P.O. Box or Rural Route)

330 Hamilton Row

Suite 350

City or Town

Birmingham

State

Michigan

ZIP Code

48009

Telephone Number

248-767-9840

E-mail Address (do not enter unless you want MTT to send all correspondence via e-mail)

afaleslaw@gmail.com

 

Section 3: Issue 

Please designate one: 

Valuation 

 

Section 4: Subject Property Information 

How many parcels are you 

appealing?

1

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

S Lapeer Rd.

Metamora

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

Michigan

48371

Taxing Authority (City or Township)

Township Of Metamora (LAPEER) 

County

Lapeer

If you are appealing more than one parcel, are they contiguous or adjoining? 

(*If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.)

N/A

 

 

Section 5: Check which of the following you are appealing (check all that apply) 

True Cash and Taxable Values

Uncapping of Taxable Value

If “Other”, please explain:

 

 

Section 6: Valuation Information for Each Parcel under Appeal

Parcel Number:

015-029-002-10

Classification of Property: Real (check one)

Agricultural (check one)

Current Assessed Value (also known as State Equalized Value) as established by the Board of Review:

404500

Current Taxable Value as established by the Board of Review:

404500

What do you believe is the fair market value (also known as True Cash Value)?

400000

Multiply the True Cash Value by 50% and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

200000

If you belive the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

200000

Fee Information

The filing fee is based on the greater of State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed.

If the State Equalized Value or Taxable Value in contention is: Your filing fee is:

 

 $100,000.00 and under $250.00

 $100,000.01 to $500,000.00 $400.00

 $Over $500,000.00 $600.00

* Plus $25.00 for each additional parcel, not to exceed a total filing fee of $2,000.00.

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA 

DIRECTOR

A fee of $250.00 is required for the filing of a Special Assessment Appeal.

A fee of $250.00 is required for the filing of an Equalization Tax Appeal.

A fee of $250.00 is required for the filing of a Non-Property Tax Appeal.

A fee of $150.00 is required for the filing of a Classification Tax Appeal

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Aaron Fales

Payment Information

Amount: 400

Success: True

Message: ""

Waiver Code:

Transaction Number: 26051986123106

Supporting Waiver Documents:

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906